1. Technical Field
The invention relates to an information processing system, an information processing method, a computer readable medium storing an information processing program and a computer data signal embedded with the information processing program.
2. Related Art
In recent years, a financial internal control has been requested. As to the financial internal control, “internal control-integrated framework” announced by COSO (Treadway committee organizing committee) in 1992 has become a de facto standard and is defined as “a process that is executed by a board of directors, executives and other personnels and that is intended to provide a rational guarantee in order to achieve three objects of (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations.
In the financial internal control, enormous labor has been taken to manually operate and manage (i) organizing of a relationship among activity/system/resource/knowledge information and the like and (ii) construction of a mechanism for documenting a business process to make full use of the documents. As documents of the financial internal control, there are four documents, that is, a business process narrative, a business flow diagram, RCM (risk control matrix), a separation-of-duties table.
Also, in a financial internal control, there are two types of assessment for a document in which operations relevant to financial affairs are analyzed and a result of the analysis is summarized. That is, one is evaluation of design effectiveness (hereinafter, also referred to as walkthrough; simply referred to as ‘WT’) for checking the validity and the accuracy of the document, and the other is operation assessment for testing as to whether or not the operations are operated in compliance with the document. Since a large amount of time is required for works related to such assessment, it is necessary to efficiently perform the assessment.
In addition, since such assessment needs to be performed and reported every year while changing a test case, it has been difficult to promptly prepare a material from a large amount of data in the arranged form in association with details of annual assessment, a result thereof, problems left in previous years, and response methods therefor.